Seeks to waive the requirement of mandatory registration under section 24(ix) of MGST Act for person supplying goods through ECOs, subject to certain conditions

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.... exercise of the powers conferred by sub-section (2) of section 23 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council, hereby specifies the persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act ....

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....e making any supply of goods through electronic commerce operator, declare on the common portal their Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961), address of their place of business and the State or Union territory in which such persons seek to make such supply, which shall be subjected to validation on the common portal; (v) such persons have been granted an enro....